J. MILLARD TAWES, GOVERNOR 257

action at law is required to be served, by the sheriff, or (2) by
leaving a copy of such summons at such person's last place of abode,
or (3) by placing a copy of the notice in the United States mail
postage prepaid, addressed to such person at his ordinary post-office
address for the receipt of mail, in a sealed envelope with the return
address of the State Department of Assessments and Taxation, su-
pervisors of assessments or department of assessments of Baltimore
City, as the case may be, on the outside, provided that if such person
resides or does business in Baltimore City, it shall be sufficient if
said envelope be addressed to the residence or place of business of
such person as it appears in the then latest edition of the Baltimore
City directory or telephone directory, and provided also that a record
of the date of mailing and manner of addressing said envelope shall
be contemporaneously made and carefully preserved among the rec-
ords of the appropriate authority, or (4) if the property to be valued
or classified be real estate situated in Baltimore City having a street
number, and the name of the owner is unknown or does not appear
in such directory, then by addressing and mailing an envelope con-
taining a copy of such notice in the manner prescribed in subdivision
(3) of this paragraph to such street number a record being similarly
kept of the date and manner of such posting, or (5) if the property
to be valued or classified be real estate or tangible personal property
and the owner thereof is unknown or a nonresident or cannot be
found or served in any manner hereinabove authorized, then by serv-
ing such notice upon the person, if any, in actual custody and posses-
sion thereof or if no person be found in actual possession or custody
thereof, then by posting the same conspicuously upon such real estate
or tangible personal property; provided that if the mail address of
such person be known, even though he be a nonresident, it shall be
the duty of such taxing authority (though not a condition precedent
to the validity of the valuation), to mail a copy of the notice to such
address.

(g) Final Notice. —Whenever an answer or protest is filed by any
person as a result of the notice called for in sub-section (a) of this
section, or whenever a request for a change in an existing valuation
is denied by a supervisor of assessments for the county or the de-
partment of assessments of Baltimore City, it shall be the duty of the
appropriate authority to notify the person protesting or requesting
a change in such valuation, by a written or printed notice, as to the
final valuation so fixed by the supervisor of assessments for the
county or the department of assessments of Baltimore City; and
such final notice shall contain a statement advising said person of
his rights of appeal to the next higher assessing authority within
thirty (30) days from the date of said notice AND THE NAME
AND ADDRESS OF SAID NEXT HIGHER ASSESSING AU-
THORITY.

SEC. 2. And be it further enacted, That this bill shall take effect
on June 1, 1960.

Approved March 23, 1960.